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NY 891691




October 28, 1993

CLA-2-64:S:N:N8:347-JG

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.99.60; 6403.99.90

William Julick
The Janel Group
147-27 175th Street
Jamaica, NY 11434

RE: The tariff classification of footwear from China.

Dear Mr. Julick:

In your letter dated September 30, 1993, which was received by this office on October 19, 1993, on behalf of H.H. Brown Shoe Co. Inc., you requested a tariff classification ruling.

Style 7438 "Playa" is a unisex hiking sandal with a leather upper and a rubber/plastic sole. The front portion consists of two side pieces joined with a hook and loop pull through closure. In addition it has a heel and ankle strap also with hook and loop closure. We assume the value is over $2.50 a pair.

The applicable subheading for Style 7438, in size 8 1/2 and above will be 6403.99.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather, not covering the ankle, for men, youths and boys. The duty rate will be 8.5 percent ad valorem.

The applicable subheading for Style 7438, in size 8 and under will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather, not covering the ankle, for other persons, valued over $2.50 a pair. The duty rate will be 10 percent ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on Style 9476 "Rio." Your request for a classification ruling should include a lab measurement of the constituent materials that comprise the external surface area of the upper. Note that the parts we marked A, B and C are considered surface area excluding accessories and reinforcements and are measured first. We have stapled C together in the position it will be worn with the ankle strap closed to its natural dimensions. It should be kept in this position for both measurements. The entire area marked D is considered accessory/reinforcement and is added back in the second measurement. When resubmitting the sample include the complete lab report detailing the methodology.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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